States Court of Appeals Fifth Circuit ESTATE OF JAMES A. ELKINS. JR.. Deceased: wrote: EFTA_R1_02210773 EFTA02724150 MARGARET ELISE JOSEPH. and LESLIE KEITH SASSER. Independent Executors. Petitioners-Appellants. v. COMMISSIONER OF INTERNAL REVENUE. Respondent-Appellee. .‘ppeal from the Deeirma of the Caked Sta